Research On Performance Audit Of Air Pollution Control Based On PSR Model

In recent years,with the rapid development of China’s industrialization and urbanization,China’s economy and people’s living standards are also developing rapidly.At the same time,the quality of our atmosphere is also under great pressure.The growing green ecological demand of the people has challenged the government’s pollution control level.In order to reasonably evaluate the process and results of the government in fulfilling the responsibility of the entrusted environmental responsibility,it is necessary to carry out the performance audit of the government of air pollution control and to make a reasonable evaluation on whether the government has correctly fulfilled the obligation of environmental protection based on the responsibility of the entrusted environment.However,at present,the development of air pollution control audit in China is still not perfect,which will affect the continuous improvement and improvement of the atmospheric environment governance effect.This article is the current situation of the slow development of air pollution control audit in China,and puts forward some pertinent suggestions by combing the audit principle,logical framework,process and method.The structure of this article is as follows:(1)introduction,including research background,research significance,technical route and so on.(2)literature review,this paper collects and reviews some relevant literatures about the performance evaluation and audit of air pollution control in China,and further expounds the significance of this study.(3)the theory is based on the theory of air pollution control performance audit,which is divided into the theory of entrusted environmental responsibility,the function of performance audit and the mechanism of environmental audit.The reasons,the implementation path,the method theory,the policy basis and the basic theory of the performance audit of air pollution are explained respectively.The key point is to put forward the logic path of air pollution performance audit based on the theoretical basis of performance audit,that is,to play the three functions of verification,supervision and evaluation.(4)comb and analyze the current situation and possible problems of China’s atmospheric environment,governance and auditing.(5)the logic path of audit institutions how to carry out performance audit of government air pollution control is explained in detail.At the stage of authentication,the audit institutions need to collect and evaluate the policy documents related to the air pollution control issued by the local government and collect the relevant data of atmospheric governance,and verify the compliance and authenticity.In the supervision stage,the performance audit of air pollution control performance will be supervised in 4 aspects.In the evaluation stage,this paper is P SR model based on the construction of 14 indicators of the performance evaluation of air pollution control index system,selected Jiangsu province from 2013 to 2015 of the atmospheric data using the principal component analysis method for data analysis,and compared the results with the results of the comparison and the annual comparison.(6)this article put forward a series of how to improve the government.Air pollution control performance and audit how to optimize the proposal.To sum up,this paper studies how to exercise audit function and realize the function of audit,supervision and evaluation of air pollution control performance audit,and constructs a performance evaluation system of air pollution control based on PSR model,which is designed to provide suggestions for the theory and practice of air pollution control audit in China.